Woodbury (VO) v Toby Restaurants Ltd
Woodbury (VO) v Toby Restaurants Ltd
- 1998
- Rating Appeals [1998] RA 315-326(7) .
LT 19 June 1998. A floating restaurant, bars, moorings and premises were deleted from the valuation list after a LT decision that they were exempt from rating by virtue of the Port of London Act 1968 s178(1). On appeal, the VO contended that under the Finance Act 1988 s67, nothing in a local act passed before that Act shall have effect that such a property be exempt from non-domestic rating. "Held" appeal allowed; entry in the rating list reinstated.
EXEMPTION FROM RATES
FINANCE ACT 1988 S67
FLOATING RESTAURANT
PORT OF LONDON ACT 1968
WOODBURY VO V TOBY RESTAURANTS LTD
LT 19 June 1998. A floating restaurant, bars, moorings and premises were deleted from the valuation list after a LT decision that they were exempt from rating by virtue of the Port of London Act 1968 s178(1). On appeal, the VO contended that under the Finance Act 1988 s67, nothing in a local act passed before that Act shall have effect that such a property be exempt from non-domestic rating. "Held" appeal allowed; entry in the rating list reinstated.
EXEMPTION FROM RATES
FINANCE ACT 1988 S67
FLOATING RESTAURANT
PORT OF LONDON ACT 1968
WOODBURY VO V TOBY RESTAURANTS LTD